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营业税改征增值税的试点已经扩大到8省3市,并有望继续快速推进。改革涉及到我国中央和地方财政体制的重大调整,并影响现有中央和地方财政分配体制的整体格局。“营改增”的全面实施不宜单兵突进,应与其它税制改革措施协同进行,以构建一个科学、合理的增值税收入分享体制以及重建地方税体系的主体税种为前提,在中央和地方财政体制调整的框架内有序进行。
Pilot business tax reform levy VAT pilot has been expanded to 8 provinces and 3 cities, and is expected to continue to move forward rapidly. The reform involves major adjustments made by the central and local financial systems in our country and affects the overall pattern of the existing central and local financial distribution systems. In order to build a scientific and reasonable value-added revenue sharing system and to rebuild the main types of taxes in the local tax system, the central government and local governments Fiscal restructuring within the framework of orderly.